{
  "url": "https://openlegislation.uk/value-added-tax-general-amendment-regulations-1995/regulation-3",
  "json_url": "https://openlegislation.uk/value-added-tax-general-amendment-regulations-1995/regulation-3.json",
  "legislation": "uksi/1995/152",
  "legislation_title": "The Value Added Tax (General) (Amendment) Regulations 1995",
  "legislation_url": "https://openlegislation.uk/value-added-tax-general-amendment-regulations-1995",
  "path": "regulation/3",
  "kind": "regulation",
  "number": "3",
  "heading": null,
  "text": "In paragraph (1) of regulation 2 for the definition of “alphabetical code” there shall be substituted the following—\n““alphabetical code” means the alphabetical prefix as set out below which shall be used to identify the member State—\nAustria\n— AT\nBelgium\n— BE\nDenmark\n— DK\nFinland\n— FI\nFrance\n— FR\nGermany\n— DE\nGreece\n— EL\nIreland\n— IE\nItaly\n— IT\nLuxembourg\n— LU\nNetherlands\n— NL\nPortugal\n— PT\nSpain\n— ES\nSweden\n— SE\nUnited Kingdom\n— GB;\n”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "Regulation 2 was amended by S.I. 1992/3102, 1993/1941."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1995/152/regulation/3",
    "retrieved_at": "2026-10-29T13:18:12.593592+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}